There are many who feel that the institution of marriage is not supported strongly enough by the Sta...
There are many who feel that the institution of marriage is not supported strongly enough by the State and in particular by the tax system. Certainly the move to separate taxation for a husband and wife from the 1990/91 tax year brought married and unmarried couples closer to equality. However, there are still a number of significant tax advantages enjoyed by married couples but not by their unmarried counterparts not a good reason for entering wedlock but sometimes enough to tip the balance In the context of capital gains tax planning, the main benefit married couples enjoy is the abili...
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